Forest Company purchased timber rights for $1,200,000. They expect to harvest 2 million board feet of timber over the next fifteen years. During the current year, Forest harvested 100,000 board feet of timber. The entry to record the depletion would include

a. a credit to Depletion Expense for $100,000

b. a debit to Depletion Expense for $60,000

c. a debit to Accumulated Depreciation for $60,000

d. a credit to Accumulated Depletion for $100,000